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    <title>MIXED SUPPLY UNDER GST LAWS</title>
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    <description>Mixed supply under GST occurs when two or more distinct supplies of goods or services are sold together for a single price and do not constitute a composite supply; such supplies are taxed at the rate of the constituent supply attracting the highest rate. Classification requires first ruling out composite supply by testing whether components are naturally bundled or if a principal supply exists. Numerous advance rulings apply this test across contexts-printing, lodging with food, consumables with electroInk, UPS with batteries, storage with real estate, medicines, workwear rental, and relocation services-to conclude mixed supply where components are independently supplied.</description>
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    <pubDate>Sat, 21 May 2022 11:38:40 +0530</pubDate>
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